Form 8879-PE IRS e-file Signature Authorization
for Form 1065
OMB No. 1545-2042
Department of the Treasury
For calendar year 2008, or tax year beginning
�
, 2008, ending , 20 . 2008
Internal Revenue Service See instructions. Do not send to the IRS. Keep for your records.
Name of partnership Employer identification number
Part I Tax Return Information (Whole dollars only)
1 Gross receipts or sales less returns and allowances (Form 1065, line 1c) 1
2 Gross profit (Form 1065, line 3) 2
3 Ordinary business income (loss) (Form 1065, line 22) 3
4 Net rental real estate income (loss) (Form 1065, Schedule K, line 2) 4
5 Other net rental income (loss) (Form 1065, Schedule K, line 3c) 5
Part II Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager
(Be sure to get a copy of the partnership’s return)
Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership
and that I have examined a copy of the partnership’s 2008 electronic return of partnership income and accompanying schedules
and statements and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in
Part I above are the amounts shown on the copy of the partnership’s electronic tax return. I consent to allow my electronic return
originator (ERO), transmitter, or intermediate service provider to send the partnership’s return to the IRS and to receive from the
IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for any delay in processing
the return. I have selected a personal identification number (PIN) as my signature for the partnership’s electronic income tax return.
General Partner or Limited Liability Company Member Manager’s PIN: check one box only
I authorize to enter my PIN as my signature
ERO firm name do not enter all zeros
on the partnership’s 2008 electronically filed income tax return.
As a general partner or limited liability company member manager of the partnership, I will enter my PIN as my signature
on the partnership’s 2008 electronically filed income tax return.
General partner or limited liability company member manager’s signature �
Title � Date �
Part III Certification and Authentication
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2008 electronically filed income tax return for the
partnership indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file
Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business
Returns.
ERO’s signature � Date �
ERO Must Retain This Form — See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions. Cat. No. 48314D Form 8879-PE (2008)
Form 8879-PE (2008) Page 2
Purpose of Form General Partner or ● Provide the general partner or limited
liability company member manager with a
A general partner or limited liability Limited Liability Member corrected copy of the Form 8879-PE if
company member manager and an Manager Responsibilities changes are made to the return (for
electronic return originator (ERO) use Form example, based on the general partner or
The general partner or limited liability
8879-PE when the general partner or member manager’s review).
company member manager will:
limited liability company member manager
● Verify the accuracy of the ● See Pub. 4163, Modernized e-File
wants to use a personal identification
partnership’s prepared income tax (MeF) Information for Authorized IRS
number (PIN) to electronically sign a
return; e-file Providers for Business Returns, for
partnership’s electronic income tax return.
more information.
A general partner or limited liability ● Check the appropriate box in Part II to
company member manager who does not either authorize the ERO to enter the
use Form 8879-PE must use Form general partner or limited liability
Paperwork Reduction Act Notice. We
8453-PE, U.S. Partnership Declaration for company member manager’s PIN or
ask for the information on this form to
an IRS e-file Return. For more information, choose to enter it in person;
carry out the Internal Revenue laws of
see the instructions for Form 8453-PE. ● Indicate or verify his or her PIN when the United States. You are required to
authorizing the ERO to enter it (the PIN give us the information. We need it to
Do not send this form to the IRS.
must be five numbers other than all ensure that you are complying with
The ERO must retain Form 8879-PE.
zeros); these laws and to allow us to figure and
ERO Responsibilities ● Sign, date, and enter his or her title in collect the right amount of tax.
Part II; and You are not required to provide the
The ERO will:
● Return the completed Form 8879-PE information requested on a form that is
● Enter the name and employer to the ERO by hand delivery, U.S. mail, subject to the Paperwork Reduction Act
identification number of the partnership private delivery service, or fax. unless the form displays a valid OMB
at the top of the form; control number. Books or records
The partnership’s return will not be
● Complete Part I using the amounts (zero transmitted to the IRS until the ERO relating to a form or its instructions must
may be entered when appropriate) from receives the general partner or limited be retained as long as their contents
the partnership’s 2008 income tax return; liability company member manager’s may become material in the
● Enter on the authorization line in signed Form 8879-PE. administration of any Internal Revenue
Part II the ERO firm name (not the name law. Generally, tax returns and return
of the individual preparing the return) if Important Notes for EROs information are confidential, as required
the ERO is authorized to enter the by Internal Revenue Code section 6103.
general partner or limited liability ● Do not send Form 8879-PE to the IRS The time needed to complete this
member manager’s PIN; unless requested to do so. Retain the form will vary depending on individual
completed Form 8879-PE for 3 years
● Give the general partner or limited liability circumstances. The estimated average
from the return due date or IRS received time is:
company member manager Form 8879-PE
date, whichever is later. Form 8879-PE
for completion and review—this can be done Recordkeeping 3 hr., 59 min.
can be retained electronically in
by hand delivery, U.S. mail, private delivery Learning about the law
accordance with the recordkeeping
service, email, or Internet website; and or the form 12 min.
guidelines in Rev. Proc. 97-22, which is
● Complete Part III, including a signature on page 9 of Internal Revenue Bulletin Preparing the form, copying,
and date. 1997-13 at assembling, and sending
You must receive the completed www.irs.gov/pub/irs-irbs/irb97-13.pdf. the form to the IRS 15 min.
and signed Form 8879-PE from ● Enter the general partner or limited If you have comments concerning the
the general partner or limited liability company member manager’s PIN accuracy of these time estimates or
CAUTION liability company member on the input screen only if the general suggestions for making this form
manager before the electronic return is partner or limited liability company simpler, we would be happy to hear
transmitted (or released for transmission). member manager has authorized you to from you. You can write to the Internal
do so. Revenue Service, Tax Products
Coordinating Committee,
● Provide the general partner or limited SE:W:CAR:MP:T:T:SP, 1111 Constitution
liability company member manager with Ave., NW, IR-6526, Washington, DC
a copy of the signed Form 8879-PE 20224. Do not send the form to this
upon request. address. Instead, keep it for your
records.